This study investigates digital anxiety as a potential barrier to the digital transformation of the finance function. To embrace digital transformation, the finance function crucially relies on the engagement of its employees. However, due to this transformation, these employees face high...

Research assigns significant share price relevance to linguistic tone in earnings conference calls. Tone is, however, only one facet in the mosaic of the soft information that is disseminated in the interactive conference call setting. We argue that investors exploit further aspects of this soft...

Wir untersuchen die Vorstandsvergütung der in DAX, MDAX, SDAX oder TecDAX geführt deutschen Aktiengesellschaften. Nach einem deskriptiven Überblick über die Höhe und die Zusammensetzung der gewährten Vergütung analysieren wir Einflussfaktoren auf der Höhe der Gesamtvergütung, wie auch...

Are there country-level differences in the use of pay-for-performance in executive compensation contracts? We investigate how formal country-level institutions affect pay-for-performance directly and if institutions have a moderating effect on the relation between ownership structure and...